2022 (7) TMI 1341 - HC - GST

Time limitation in filing the impugned order - inordinate delay without any cogent reason - petitioner has challenged the impugned order of the appellate authority almost after more than 3 years without any cogent explanation for inordinate delay - HELD THAT - Though there is no specific period of limitation for filing the writ petition but it does not mean that the petitioner can approach this Court whenever it likes and there must be some cogent reason and explanation for approaching the writ Court. After all petitioner is not an ordinary individual lay person it is a company. It must have engaged the professionals for handling such affairs of the petitioner s company and petitioner cannot take the advantage by contending as it is an illiterate poor person residing in a far remote village. In view of total lack of any explanation at all for this inordinate delay of more than 3 years in approaching the writ Court this writ petition is dismissed.

Summary

The Calcutta High Court dismissed writ petition WPA 15484 of 2022 challenging an order under WBGST Act due to inordinate delay of over 3 1/2 years without a valid explanation. The petitioner, a company, was expected to have engaged professionals for such matters and cannot use delay tactics.